§  32.2421   Aerial cable.

   (a) This account shall include the original cost of aerial cable and of
   drop and block wires served by such cable or aerial wire as well as the
   cost of other material used in construction of such plant. Subsidiary
   record categories, as defined below, are to be maintained for
   nonmetallic aerial cable and metallic aerial cable.

   (1) Nonmetallic cable. This subsidiary record category shall include
   the original cost of optical fiber cable and other associated material
   used in constructing a physical path for the transmission of
   telecommunications signals.

   (2) Metallic cable. This subsidiary record category shall include the
   original cost of single or paired conductor cable, wire and other
   associated material used in constructing a physical path for the
   transmission of telecommunications signals.

   (b) The cost of permits and privileges for the construction of cable
   and wire facilities shall be included in the account chargeable with
   such construction.